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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 7248.3. Seizure of property

Current as of January 01, 2026 | Updated by Findlaw Staff

(a) If a transient vendor conducting business within the Commonwealth fails to exhibit a valid certificate upon demand by authorized employes of the department, those authorized employes shall have the authority to seize, without warrant, the tangible personal property and the automobile, truck or other means of transportation used to transport or carry that property.  All property seized shall be deemed contraband and shall be subject to immediate forfeiture proceedings instituted by the department pursuant to procedures adopted by regulation, except as otherwise provided by this section.

(b) Property seized pursuant to subsection (a) shall be released upon:

(1) Presentation of a valid certificate to authorized employes of the department;  or

(2) Registration by the transient vendor with the department and the posting of a bond in the amount of five hundred dollars ($500), either immediately or within fifteen days after the property is seized.

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Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 7248.3. Seizure of property - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-7248-3/

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